Issues in Tax Design with Special Reference to Agriculture

Taxation of agriculture has to be assessed in the context of the wider total economy system. A progressive income tax rate schedule is required to meet social goals of vertical equity. Efficiency properties of taxation of agriculture are difficult to assess because some capital income is taxed according to an expenditure base, some to a real income base and some to a nominal income base.


Issue Date:
1995-04
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/12535
Published in:
Review of Marketing and Agricultural Economics, Volume 63, Number 01
Page range:
125-133
Total Pages:
9




 Record created 2017-04-01, last modified 2017-08-23

Fulltext:
Download fulltext
PDF

Rate this document:

Rate this document:
1
2
3
 
(Not yet reviewed)